The ECAR model can be applied in building, revising or assessing internal control of a process. The example here deals with building internal control in a procurement process.

Main Control Objectives

In a procurement cycle the following phases can be identified:

1. Identification of procurement needs 2. Preparation of a procurement 3. Preparation of a procurement decision 4. Making a procurement decision 5. Monitoring the delivery and reception of commodities 6. Processing the bill 7. Entering the transaction information onto the accounting system 8. Payment of the bill.

The main control objective in the identification of procurement needs could be stated as follows: ”Procurement needs are identified accurately, also examining them in a broader context, according to the instructions, and there is information available to judge to what degree this has taken place". The objective gives origin to detailed control objectives presented next. [24] The key things to be controlled in various phases of procurement are shown in the table below.